Treasury written question – answered on 22nd March 2023.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 March 2023 to Question 159070 on Unpaid Taxes, what the categories are of penalty data recorded on the HMRC national penalty processing system.
The National Penalties Processing System [NPPS] is a standalone system and is not used to record all penalties charged by HMRC across all of its compliance or wider activities. We have interpreted your request as asking for a list of the different penalty types processed via NPPS.
Currently, the penalty categories processed via NPPS are:
General Penalty types
- Inaccuracies within returns or documents
- Failure to Notify
- Deliberate Withholding of Information
- Failure to file returns on time
Counter Avoidance Penalty types
- Serial Tax Avoidance Regime
- Counter avoidance Enables
- Disclosure of Tax Avoidance Schemes
- Promotion of Tax Avoidance Schemes
- Failure to Correct
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